Central and Eastern European Tax Guide 2026

The brochure provides an overview of tax systems across the CEE region. Since its launch in 2013 with 15 countries, the guide has expanded steadily and now includes data for 25 jurisdictions.

In addition to Slovenia, this edition covers the Visegrád countries, Southeast Europe, Germany, Austria, Ukraine, Romania, Moldova, and the Baltic states. It also includes contributions from Forvis Mazars offices in Central Asia, namely Kazakhstan, Kyrgyzstan, and Uzbekistan.

The first section presents a country-by-country overview of the tax systems, based on data provided by the relevant Forvis Mazars offices. At the end of the guide, summary tables offer side-by-side comparisons of key tax parameters.

Key findings for Slovenia and comparison with other countries in the region:

Slovenia does not stand out in the regional comparison as a jurisdiction with the lowest tax rates, but rather as a market with a stable and relatively predictable tax framework that is attractive to investors primarily due to the combination of legal certainty, EU membership, and access to the broader Alpine-Adriatic region.

• With a 22% corporate income tax rate, Slovenia is not among the most tax-favourable systems in the region; compared with Croatia, where a 10% rate applies to smaller taxpayers and 18% above the threshold, and Hungary with its 9% rate, Slovenia is less competitive from the perspective of nominal profit taxation, although it remains more favourable than Austria, where the rate is 23%.
• In terms of labour taxation, Slovenia ranks among the more expensive jurisdictions in the region. Labour costs are generally higher than in Croatia and in several countries of Southeast Europe, but typically lower than in Austria. This means Slovenia is better suited to investors who, in addition to cost considerations, also value workforce quality, legal certainty, and the predictability of the system.
• The Slovenian personal income tax system is progressive and, in terms of structure, closer to the Austrian model than to the Croatian or Hungarian model. Compared with systems featuring simpler or lower income taxation, it is therefore less attractive for projects primarily focused on optimising labour costs, but more suitable for environments in which investors seek stability and institutional maturity.
• On the other hand, Slovenia offers significant incentives for research and development, investments, as well as the digital and green transition. With appropriate planning, these incentives can improve the actual tax efficiency of an investment and bring Slovenia closer to the more competitive jurisdictions in the region.
• From the perspective of tax administration and compliance, Slovenia is among the more developed systems in the region, bringing it closer to Austria and, in certain respects, placing it ahead of Croatia and other less complex systems. This may result in higher administrative requirements, but at the same time also greater predictability and lower regulatory risk for serious international investors..

We have also included the direct contact details of our offices and tax experts for further inquiries.

Please visit and explore our interactive online platform of CEE tax guide 2026 here:
CEE Tax Guide 2026 Online Tool

Download our free Tax Guide in PDF version below.